U.S. Court of Appeals for the Fourth Circuit, 1966

Langley Park Apartments, Sec. C, Inc. v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Fourth Circuit · Decided April 6, 1966 · Haynsworth, Bell, Butzner

359 F.2d 427; 17 A.F.T.R.2d (RIA) 875; 1966 U.S. App. LEXIS 6591 (Federal Reporter, Second Series)

Counsel

■ Werner Strupp, Washington, D. C., for petitioner., Howard Koff, Atty., Dept, of Justice (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson and Harold C. Wil-kenfeld, Attys,, Dept, of Justice, on brief), for respondent.

Cases that cite this one

7 later published cases cite this decision.

Chevy Chase Motor Co. v. Commissioner (United States Tax Court 1977)
Key Buick Co. v. Commissioner (United States Tax Court 1976)
Roth Properties Co. v. Commissioner (United States Tax Court 1974)
Dr. Pepper Bottling Co. v. Commissioner (United States Tax Court 1968)
Young Auto Parts v. Commissioner (United States Tax Court 1968)
Dixo Co. v. Commissioner (United States Tax Court 1968)
Weise-Winckler Bindery, Inc. v. Commissioner (United States Tax Court 1967)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM:

For reasons which sufficiently appear from the opinion of the Tax Court, we cannot say that the limitation of the corporate salary deduction to $1500 a year was unreasonable or that the findings are clearly erroneous. See, also Miles-Conley Co. v. Commissioner of Internal Revenue, 4 Cir., 173 F.2d 958.

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.